DELSIPEE CHAUFFAGE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DELSIPEE CHAUFFAGE
Largest movements
- Receivables within one year -€7,551
down €7,551 (-14.6%), from €51,837 to €44,286
of which Trade receivables: -€7,861
- Tangible fixed assets +€4,889
up €4,889 (+44.1%), from €11,078 to €15,966
of which Furniture and vehicles: +€4,211
- Debts after one year -€8,090
down €8,090 (-46.8%), from €17,294 to €9,204
- Trade debts +€3,409
up €3,409 (+493%), from €692 to €4,101
- Short-term financial debts +€1,738
up €1,738 (+7.5%), from €23,088 to €24,826
- Tax, wage and social debts -€881
down €881 (-41.6%), from €2,117 to €1,236
of which Taxes: -€1,040
- Reserves +€827
up €827 (+4.0%), from €20,755 to €21,582
- Gross operating margin +€9,898
up €9,898 (+144%), from €6,867 to €16,765
- Other operating charges -€5,825
down €5,825 (-90.4%), from €6,445 to €620
- Staff costs +€796
up €796 (+10.3%), from €7,757 to €8,553
- Financial income +€318
up €318 (+30.8%), from €1,033 to €1,351
- Depreciation -€259
down €259 (-7.0%), from €3,720 to €3,460
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,665 | €73,039 | -€2,626 | -3.5% |
| Fixed assets | 21/28 | €11,283 | €16,171 | +€4,889 | +43.3% |
| Tangible fixed assets | 22/27 | €11,078 | €15,966 | +€4,889 | +44.1% |
| Plant, machinery and equipment | 23 | €5,897 | €6,575 | +€678 | +11.5% |
| Furniture and vehicles | 24 | €5,180 | €9,391 | +€4,211 | +81.3% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €64,382 | €56,868 | -€7,515 | -11.7% |
| Stocks and contracts in progress | 3 | €12,545 | €12,545 | = | 0.0% |
| Stocks | 30/36 | €12,545 | €12,545 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,837 | €44,286 | -€7,551 | -14.6% |
| Trade receivables | 40 | €23,226 | €15,365 | -€7,861 | -33.8% |
| Other amounts receivable | 41 | €28,611 | €28,921 | +€310 | +1.1% |
| Deferred charges and accrued income | 490/1 | €0 | €37 | +€37 | |
| Total equity and liabilities | 10/49 | €75,665 | €73,039 | -€2,626 | -3.5% |
| Equity | 10/15 | €24,755 | €25,582 | +€827 | +3.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,755 | €21,582 | +€827 | +4.0% |
| Distributable reserves | 133 | €20,755 | €21,582 | +€827 | +4.0% |
| Amounts payable | 17/49 | €50,910 | €47,457 | -€3,453 | -6.8% |
| Amounts payable after more than one year | 17 | €17,294 | €9,204 | -€8,090 | -46.8% |
| Financial debts | 170/4 | €17,294 | €9,204 | -€8,090 | -46.8% |
| Amounts payable within one year | 42/48 | €33,616 | €38,253 | +€4,637 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €7,720 | €8,090 | +€371 | +4.8% |
| Financial debts | 43 | €23,088 | €24,826 | +€1,738 | +7.5% |
| Credit institutions | 430/8 | €23,088 | €24,826 | +€1,738 | +7.5% |
| Trade debts | 44 | €692 | €4,101 | +€3,409 | +493% |
| Suppliers | 440/4 | €692 | €4,101 | +€3,409 | +493% |
| Taxes, remuneration and social security | 45 | €2,117 | €1,236 | -€881 | -41.6% |
| Taxes | 450/3 | €1,600 | €560 | -€1,040 | -65.0% |
| Remuneration and social security | 454/9 | €517 | €676 | +€159 | +30.7% |
| Non-recurring operating income | 76A | €0 | €4,717 | +€4,717 | |
| Remuneration, social security and pensions | 62 | €7,757 | €8,553 | +€796 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,720 | €3,460 | -€259 | -7.0% |
| Other operating charges | 640/8 | €6,445 | €620 | -€5,825 | -90.4% |
| Non-recurring operating charges | 66A | - | €23 | +€23 | |
| Gross operating margin | 9900 | €6,867 | €16,765 | +€9,898 | +144% |
| Operating profit (loss) | 9901 | -€11,055 | €4,109 | +€15,164 | |
| Financial income | 75/76B | €1,033 | €1,351 | +€318 | +30.8% |
| Recurring financial income | 75 | €1,033 | €1,351 | +€318 | +30.8% |
| Financial charges | 65/66B | €4,460 | €4,634 | +€174 | +3.9% |
| Recurring financial charges | 65 | €4,460 | €4,634 | +€174 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,481 | €827 | +€15,308 | |
| Profit (loss) for the period | 9904 | -€14,481 | €827 | +€15,308 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,481 | €827 | +€15,308 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.